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Appendix B – Selected Legal References Pertaining to the Audit of Claims Function – Improving the Effectiveness of Your Claims Auditing Process

Pember Library and Museum – Board Oversight of Financial Activities (2013M-285)

… oversight of the Library/Museum’s financial activities for the period June 1, 2011 through April 26, 2013. Background The Pember Library and Museum is located in the Village of Granville. The … violated this stipulation by spending $138,458 of principal. While the Board reviewed bills prior to payment, …

Town of Indian Lake – Reserves and Justice Court Operations (2014M-330)

… in accordance with State law. One Justice did not perform bank reconciliations or month-end accountabilities and … legally established funds are properly authorized. Perform bank reconciliations and accountability analyses and maintain …

Town of Willsboro– Internal Controls Over Selected Financial Operations (2014M-68)

… a population of approximately 2,025. The Town is governed by an elected five-member Town Board. Budgeted appropriations …

Compliance With Executive Order 88 – Energy Efficiency of State Buildings (Follow-Up)

… Objective To assess the extent of implementation of the three … and energy security in the State. EO 88 is intended to accomplish broader State policy goals, such as reducing …

State University of New York Upstate Medical Center – Selected Travel Expenses

… the use of travel monies by the State University of New York (SUNY) Upstate Medical Center (Center), for two …

South Colonie Central School District - Allocation of Personnel Costs (2020M-10)

… teacher center tracing District-related personnel costs to collective bargaining agreements (CBAs) and teacher center personnel costs to supporting teacher center activity records, accrual lists, … working in the Pre-K program by tracing personnel costs to CBAs and payroll records. We found total personnel costs …

Town of Caroline - Town Clerk and Credit Card Purchases (2019M-247)

… Key Findings The Clerk did not: Deposit or remit all tax collections to the Supervisor and County Treasurer … her bank account or identify errors such as duplicate tax payments received from taxpayers. Report or remit fees in …

Town of Poland – Internal Controls Over Vehicle Fuel Inventory (2013M-386)

… if the Town was adequately safeguarding its fuel inventory for the period January 1, 2012 through November 27, 2013. … Town Supervisor. The Town’s budgeted appropriations for the 2013 fiscal year totaled $1.08 million. Key Findings … storage tanks at its highway facility: a 1,500-gallon tank for diesel fuel and a 500-gallon tank for gasoline. From …

Town of Essex – Internal Controls Over Selected Financial Operations (2015M-60)

… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over selected … an adequate system of internal controls over transfer station cash receipts. Key Recommendations Establish … and sewer charges. Establish a comprehensive transfer station cash receipts policy. … The purpose of our audit was …

Town of Mina – Financial Management and Vehicle Fuel Procurement (2014M-34)

… Town’s financial management and fuel procurement practices for the period of January 1, 2012 through January 6, 2014. … an elected five-member Town Board. Budgeted appropriations for 2013 totaled almost $850,000. Key Findings The Board did … Towns financial management and fuel procurement practices for the period of January 1 2012 through January 6 2014 …

Town of Hornellsville – Financial Management and Town Clerk Operations (2014M-21)

… operations and financial practices of the Clerk’s office for the period of January 1, 2012 through November 1, 2013. … five-member Town Board. The Town’s budgeted appropriations for the 2013 fiscal year totaled $1.8 million. Key Findings … leaving the Town with an insufficient financial cushion for unforeseen events or cash flow. The Board has not …

Town of Amherst – Recording Financial Activity and Fleet Management (2013M-199)

… Town’s operations and finances. The Town’s 2013 operating fund budgets total $116.7 million. Key Findings The Town …

Town of Almond – Internal Controls Over Selected Financial Activities (2013M-209)

… Purpose of Audit The purpose of our audit was to examine selected financial activities from January 1, 2010, to June 7, 2013. Background The Town of … 85 percent of 2013 appropriations. Internal controls over cash receipts in the Clerk’s office were not appropriately …

Town of Alexandria – Non-payroll Cash Disbursements and Fuel Inventory (2013M-129)

… through May 31, 2012. Background The Town of Alexandria is located in Jefferson County and has a population of about … the Town Attorney is a shareholder. The Town Attorney may have a prohibited interest in the contact between the Town … or benefits the Town is to receive for the payments it makes to or on behalf of the Chamber. Ensure that the Town …

City of Cohoes Industrial Development Agency - Legislative Reform Compliance (2019M-106)

… approval. Annual project status reports were submitted in a timely manner. Annual assessments of progress toward … Ensure annual project status reports are submitted in a timely manner. Annually assess the progress of projects …

Town of Seneca Falls - Credit Card and Travel Expenditures (2018M-144)

… documentation is intact and reconciled to credit card statements before approving credit card claims for payment. …

Eastport-South Manor Central School District - Procurement of Professional Services (2019M-156)

… officials did not: Use competitive methods to select 10 of 16 professional service providers who were paid more than $1 …

City of Long Beach - Payments for Unused Leave Accruals (2019M-68)

… in this report and seek recovery of such payments that are inconsistent with the City Code or any other applicable …

Town of Alexandria - Water and Sewer District Financial Condition (2019M-116)

… and revise them as necessary to ensure sufficient revenues are generated to cover expenditures. Develop reasonable …